Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2020
Open to Public Inspection
For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020
Name of foundation
ELLA WEST FREEMAN FOUNDATION
 
Number and street (or P.O. box number if mail is not delivered to street address)1100 POYDRAS ST SUITE 1350
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW ORLEANS, LA70163
A Employer identification number

72-6018322
B Telephone number (see instructions)

(504) 207-8555
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$27,603,214J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 12,739 11,130  
4 Dividends and interest from securities... 507,265 489,744  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -1,681,700
b Gross sales price for all assets on line 6a 8,934,701
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 9,073 9,073  
12 Total. Add lines 1 through 11........ -1,152,623 509,947  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 8,093 0   8,093
c Other professional fees (attach schedule).... Click to see attachment 120,946 120,946   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 15,998 13,675   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 209,347 208,210   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 354,384 342,831   8,093
25 Contributions, gifts, grants paid....... 1,387,711 1,387,711
26 Total expenses and disbursements. Add lines 24 and 25 1,742,095 342,831   1,395,804
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -2,894,718
b Net investment income (if negative, enter -0-) 167,116
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2020)
Form 990-PF (2020)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing.............      
2 Savings and temporary cash investments.........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 24,506,937 Click to see attachment21,653,670 27,563,898
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment76,639 Click to see attachment39,316 Click to see attachment39,316
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 24,583,576 21,692,986 27,603,214
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)......... 0 0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 24,583,576 21,692,986
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 0 0
29 Total net assets or fund balances (see instructions)..... 24,583,576 21,692,986
30 Total liabilities and net assets/fund balances (see instructions). 24,583,576 21,692,986
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
24,583,576
2
Enter amount from Part I, line 27a .....................
2
-2,894,718
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
4,128
4
Add lines 1, 2, and 3 ..........................
4
21,692,986
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
21,692,986
Form 990-PF (2020)
Form 990-PF (2020)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES P    
b PUBLICLY TRADED SECURITIES P    
c PUBLICLY TRADED SECURITIES P    
d PUBLICLY TRADED SECURITIES P    
e NET CAPITAL GAINS (LOSS) FROM PASSTHROUGH K-1S P   2020-12-31
PUBLICLY TRADED SECURITIES P    
PUBLICLY TRADED SECURITIES P    
PUBLICLY TRADED SECURITIES P    
PUBLICLY TRADED SECURITIES P    
CAPITAL GAINS DIVIDENDS P    
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 137,873   126,377 11,496
b 384,780   247,411 137,369
c 73,126   75,158 -2,032
d 7,027,291   7,681,880 -654,589
e     974,296 -974,296
404,366   449,744 -45,378
671,721   824,023 -152,302
30,306   32,908 -2,602
137,889   204,604 -66,715
67,349     67,349
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       11,496
b       137,369
c       -2,032
d       -654,589
e       -974,296
      -45,378
      -152,302
      -2,602
      -66,715
      67,349
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 -1,681,700
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE
1 Reserved
(a)
Reserved 		(b)
Reserved 		(c)
Reserved 		(d)
Reserved
2
Reserved...........................
2
3
Reserved...........................
3
4
Reserved...........................
4
5
Reserved...........................
5
6
Reserved...........................
6
7
Reserved...........................
7
8
Reserved,..........................
8
Form 990-PF (2020)
Form 990-PF (2020)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Reserved................................ 1 2,323
c All other domestic foundations enter 1.39% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 2,323
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 2,323
6 Credits/Payments:
a 2020 estimated tax payments and 2019 overpayment credited to 2020 6a 19,720
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 19,720
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 17,397
11 Enter the amount of line 10 to be: Credited to 2021 estimated taxBullet17,397 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletLA
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWWW.ELLAWEST.ORG
    14
    The books are in care ofbulletCRESCENT CAPITAL CONSULTING Telephone no.bullet (504) 207-8555

    Located atbullet1100 POYDRAS ST SUITE 1350NEW ORLEANSLA ZIP+4bullet70163
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2020, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
     
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2020?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2020, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2020?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2020 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2020.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2020?
    4b
     
    No
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    TINA FREEMAN TRUSTEE
    1.00     		0 0 0
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    VIRGINA ROWAN TRUSTEE
    1.00     		0 0 0
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    PHILIP WOOLLAM TRUSTEE
    1.00     		0 0 0
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    RICHARD W FREEMAN JR TRUSTEE
    1.00     		0 0 0
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    R WEST FREEMAN III TRUSTEE
    1.00     		0 0 0
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    PETER FREEMAN TRUSTEE
    1.00     		0 0 0
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1  
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    26,262,509
    b
    Average of monthly cash balances.......................
    1b
    171,940
    c
    Fair market value of all other assets (see instructions)................
    1c
    39,316
    d
    Total (add lines 1a, b, and c).........................
    1d
    26,473,765
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    26,473,765
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    397,106
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    26,076,659
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,303,833
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,303,833
    2a
    Tax on investment income for 2020 from Part VI, line 5......
    2a
    2,323
    b
    Income tax for 2020. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    2,323
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,301,510
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    1,301,510
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    1,301,510
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    1,395,804
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    1,395,804
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,395,804
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2019     		(c)
    2019     		(d)
    2020
    1 Distributable amount for 2020 from Part XI, line 7 1,301,510
    2 Undistributed income, if any, as of the end of 2020:
    a Enter amount for 2019 only....... 1,387,428
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2020:
    a From 2015......  
    b From 2016......  
    c From 2017......  
    d From 2018......  
    e From 2019......  
    fTotal of lines 3a through e........ 0
    4Qualifying distributions for 2020 from Part
    XII, line 4: bullet$ 1,395,804
    a Applied to 2019, but not more than line 2a 1,387,428
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2020 distributable amount..... 8,376
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2020. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2020. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2021 ..........     		1,293,134
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2015 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2021.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2016....  
    b Excess from 2017....  
    c Excess from 2018....  
    d Excess from 2019....  
    e Excess from 2020....  
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2020, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2020 (b) 2019 (c) 2018 (d) 2017
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    TINA FREEMAN CHAIRMAN
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163
    (504) 207-8555
    WWW.ELLAWEST.ORG
    bThe form in which applications should be submitted and information and materials they should include:
    INFORMATION ABOUT THE FOUNDATION'S TWO STAGE ONLINE APPLICATION PROCESS CAN BE FOUND ON THEIR WEBSITE AT WWW.ELLAWEST.ORG/APPLICATION.HTML. REQUIRED INFORMATION FOR THE APPLICATION INCLUDE THE NAME, ADDRESS AND TELEPHONE NUMBER OF THE ORGANIZATION, NAME AND TITLE OF THE INDIVIDUAL SUBMITTING THE REQUEST, OTHER SUPPORT RECEIVED (UNITED WAY, ACA, GOVERNMENT SUPPORT, ETC.), AMOUNT REQUESTED, TOTAL OF THE PROJECT FOR WHICH GRANT FUNDS WILL BE USED, DATE OF THE PROJECT AND TOTAL ANNUAL BUDGET OF THE ORGANIZATION. SUMMARIZE IN A SHORT PARAGRAPH THE PURPOSE OF YOUR AGENCY, WHY YOU ARE REQUESTING THIS GRANT, WHAT OUTCOMES YOU HOPE TO ACHIEVE, AND HOW YOU WILL SPEND THE FUNDS IF A GRANT IS MADE. IF DONATIONS ARE BEING SOLICITED FROM OTHER ORGANIZATIONS, PLEASE INDICATE NAMES OF THE ORGANIZATIONS, THE AMOUNT REQUESTED AND THE AMOUNT RECEIVED.
    cAny submission deadlines:
    DEADLINE BY JANUARY 20TH AND SEPTEMBER 1ST OF EACH YEAR.
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    IN EVALUATING REQUESTS, THE ELLA WEST FREEMAN FOUNDATION GIVES SPECIAL CONSIDERATION TO ORGANIZATIONS IN THE GREATER NEW ORLEANS AREA. WITHIN THE NEW ORLEANS AREA, THE ELLA WEST FREEMAN FOUNDATION SUPPORTS A VARIETY OF PROGRAMS IN THE FIELDS OF CIVIC AFFAIRS, COMMUNITY DEVELOPMENT, THE ARTS, EDUCATION AND HUMAN RESOURCES. PRIORITY IS GIVEN TO FUNDING FOR SPECIFIC PROJECTS OR PROGRAMS INCORPORATING WELL-DEFINED OBJECTIVES AND TIMETABLES AND PROMISING BROAD PUBLIC BENEFITS. THEY ARE USUALLY GIVEN FOR A PERIOD OF TIME NOT EXCEEDING TWO YEARS. LONGER TERM PROJECTS WILL USUALLY REQUIRE EVALUATION FOR FURTHER FUNDING. CAPITAL PROJECTS ARE CONSIDERED FOR ORGANIZATIONS WITH STRONG RECORDS OF COMMUNITY SERVICE. SUSTAINING GRANTS TO ORGANIZATIONS ARE GIVEN A LOWER PRIORITY. DECISIONS REGARDING GRANTS WILL BE MADE ONLY AT REGULARLY SCHEDULED MEETINGS OF THE TRUSTEES WHICH ARE USUALLY HELD TWICE A YEAR IN THE SPRING AND FALL.
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    FROM PASSTHROUGH K-1'S
    1100 POYDRAS ST SUITE 1350
    NEW ORLEANS,LA70163     		NONE OTHER PUBLIC CHARITY SEE ATTACHED 211
    AUDUBON NATURE INSTITUTE INC
    6500 MAGAZINE ST
    NEW ORLEANS,LA70118     		NONE OTHER PUBLIC CHARITY PARTIAL PREPAYMENT OF 2021 MULTI-YEAR PLEDGE 25,000
    BAYOU DISTRICT FOUNDATION
    320 JULIA ST
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY COVID 19 RELIEF AT COLUMBIA PARC 12,500
    BIKE EASY
    2100 ORETHA CASTLE HALEY BLVD
    NEW ORLEANS,LA70113     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING SUPPORT 2,500
    BRIDGE HOUSE CORPORATION
    4150 EARHART BLVD
    NEW ORLEANS,LA70125     		NONE OTHER PUBLIC CHARITY PREPAYMENT OF 2021 MULTI-YEAR PLEDGE 30,000
    BUREAU OF GOVERNMENTAL RESEARCH
    1055 ST CHARLES AVE 200
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 15,000
    CBNO-MAC FOUNDATION
    4902 CANAL ST STE 300
    NEW ORLEANS,LA70119     		NONE OTHER PUBLIC CHARITY COMMUNITY ADVOCACY TRAINING 5,000
    CENTER FOR DEVELOPMENT & LEARNING
    ONE GALLERIA BLVD SUITE 903
    METAIRIE,LA70001     		NONE OTHER PUBLIC CHARITY GENERAL OPERATIONS 5,000
    COMMUNITY VISIONS UNLIMITED
    4994 BACCICH ST
    NEW ORLEANS,LA70122     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 1,000
    CONTEMPORARY ARTS CENTER
    900 CAMP ST
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY GENDER (IN) JUSTICE 8,000
    COURT APPOINTED SPECIAL ADVOCATE (CASA)
    2051 SILVERSIDE DR SUITE 240
    BATON ROUGE,LA70808     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 6,000
    COURT WATCH NOLA
    4035 WASHINGTON AVE
    NEW ORLEANS,LA70125     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 5,000
    EDEN HOUSE
    PO BOX 750386
    NEW ORLEANS,LA70175     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 15,000
    EDUCARE NEW ORLEANS
    3801 ST BERNARD AVE
    NEW ORLEANS,LA70122     		NONE OTHER PUBLIC CHARITY THIRD TEACHER 10,000
    ELECTRIC GIRLS
    612 ANDREW HIGGINS BLVD
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY 2021 SUMMER CAMP 5,000
    FAMILIES HELPING FAMILIES OF SOUTHEAST LA
    4118 FRANKLIN AVE
    NEW ORLEANS,LA70122     		NONE OTHER PUBLIC CHARITY CODING FOR YOUTH WITH AUTISM 5,000
    FRIENDS OF A STUDIO IN THE WOODS
    13401 PATTERSON RD
    NEW ORLEANS,LA70131     		NONE OTHER PUBLIC CHARITY RISING:CLIMATE IN CRISIS RESIDENCIES AND RELIEF RESIDENCIES. 5,000
    FRIENDS OF BEAUREGARD-KEYES HOUSE INC
    1113 CHARTRES ST
    NEW ORLEANS,LA70116     		NONE OTHER PUBLIC CHARITY REAR DEPENDENCY RESTORATION 10,000
    FRIENDS OF WWOZ INC
    1008 N PETERS ST 200
    NEW ORLEANS,LA70116     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 12,500
    GRACE AT THE GREEN LIGHT INC
    1526 ORETHA CASTLE HALEY BLVD
    NEW ORLEANS,LA70113     		NONE OTHER PUBLIC CHARITY BUS TICKETS & FOOD FOR TRAVEL FOR PARTICIPANTS 30,000
    INNOCENCE PROJECT NEW ORLEANS
    4051 ULLOA ST
    NEW ORLEANS,LA70119     		NONE OTHER PUBLIC CHARITY 2020 & 2021 PAYMENTS OF MULTI-YEAR PLEDGE 10,000
    KID SMART
    2533 COLUMBUS STREET SUITE 201
    NEW ORLEANS,LA70119     		NONE OTHER PUBLIC CHARITY ARTS INTEGRATION 12,500
    LE PETIT THEATRE DU VIEUX CARRE
    616 ST PETER
    NEW ORLEANS,LA70116     		NONE OTHER PUBLIC CHARITY VILLAGEX 7,500
    LOUISIANA BUCKET BRIGADE
    3416B CANAL ST
    NEW ORLEANS,LA70119     		NONE OTHER PUBLIC CHARITY BLACK-LED ENVIRONMENTAL JUSTICE 15,000
    LOUISIANA CIVIL SERVICE LEAGUE
    810 UNION ST 305
    NEW ORLEANS,LA70119     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 2,500
    LOYOLA UNIVERSITY
    6363 ST CHARLES AVE
    NEW ORLEANS,LA70118     		NONE OTHER PUBLIC CHARITY TECHNOLOGY ENHANCEMENTS 25,000
    MARKETUMBRELLA ORG
    200 BROADWAY ST
    NEW ORLEANS,LA70118     		NONE OTHER PUBLIC CHARITY CRESCENT CITY FARMERS MARKET 2,000
    NATIONAL WILDLIFE FEDERATION
    PO BOX 1583
    MERRIFIELD,VA22116     		NONE OTHER PUBLIC CHARITY NEW ORLEANS GENERAL OPERATIONS 10,000
    NEW ORLEANS CENTER FOR CREATIVE ARTS INST
    2800 CHARTRES ST
    NEW ORLEANS,LA70117     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 25,000
    NEW ORLEANS VIDEO ACCESS CENTER
    532 LOUISA ST
    NEW ORLEANS,LA70117     		NONE OTHER PUBLIC CHARITY LEGACY MEDIA COMMUNITY LIBRARY 10,000
    OCHSNER CLINIC FOUNDATION
    101 W ROBERT E LEE BLVD STE 201
    NEW ORLEANS,LA70124     		NONE OTHER PUBLIC CHARITY 1ST INSTLLMENT OF MATCHING MULTI-YEAR PLEDGE 134,000
    PHI DELTA KAPPA INTERNATIONAL
    IU RESEARCH PARK 320 W 8TH ST
    BLOOMINGTON,IN47404     		NONE OTHER PUBLIC CHARITY EDUCATORS RISING IN THE GREATER NEW ORLEANS 5,000
    PRESERVATION HALL FOUNDATION INC
    726 ST PETER
    NEW ORLEANS,LA70116     		NONE OTHER PUBLIC CHARITY JAZZ IN CLASS PROGRAM 20,000
    PROMISE OF JUSTICE INITIATIVE
    1024 ELYSIAN FIELDS AVE
    NEW ORLEANS,LA70116     		NONE OTHER PUBLIC CHARITY LOUISIANA SURVIVORS FOR REFORM 10,000
    PROPELLER
    4035 WASHINGTON AVE
    NEW ORLEANS,LA70125     		NONE OTHER PUBLIC CHARITY FIRST ANNUAL INSTALLMENT OF 2 YR. PLEDGE 25,000
    PUBLIC AFFAIRS RESEARCH COUNCIL OF LA
    450 LAUREL ST SUITE 1650
    NEW ORLEANS,LA70801     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 15,000
    RADIO FOR THE BLIND & PRINT HANDICAPPED
    3606 MAGAZINE ST
    NEW ORLEANS,LA70115     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 5,000
    SECOND HARVEST FOOD BANK
    700 EDWARDS AVE
    NEW ORLEANS,LA70123     		NONE OTHER PUBLIC CHARITY COVID-19 EMERGENCY FUNDING 500,000
    ST THOMAS COMMUNITY HEALTH CENTER
    3943 ST BERNARD AVE
    NEW ORLEANS,LA70122     		NONE OTHER PUBLIC CHARITY FINAL INSTALLMENT OF 3 YR. PLEDGE 125,000
    SOUTH WINGS INC
    5500 PRYTANIA STREET 532
    NEW ORLEANS,LA70115     		NONE OTHER PUBLIC CHARITY COASTAL LOUISIANA CONSERVATION FLIGHT PROGRAM 10,000
    START THE ADVENTURE IN READING INC
    1545 STATE ST
    NEW ORLEANS,LA70118     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 7,500
    TEACH FOR AMERICA INC
    865 FULTON ST 400
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY NEW ORLEANS - GENERAL OPERATING 13,000
    TEACHING RESPONSIBLE EARTH EDUCATION
    4714 EARHART BLVD STE D
    NEW ORLEANS,LA70125     		NONE OTHER PUBLIC CHARITY 2020 & 2021 PAYMENTS OF MULTI-YEAR PLEDGE 15,000
    THE CHARTWELL CENTER
    1225 MAGAZINE ST
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY GENERAL OPERATING 5,000
    THE ELLA PROJECT
    400 ESPLANADE AVE
    NEW ORLEANS,LA70116     		NONE OTHER PUBLIC CHARITY LOUISIANA INVENTS 3,000
    THE IDEA VILLAGE
    900 CAMP ST 308
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY VILLAGEX 15,000
    UNITED WAY OF SOUTHEAST LOUISIANA
    2515 CANAL ST
    NEW ORLEANS,LA70119     		NONE OTHER PUBLIC CHARITY ENTERGY CHARITABLE FOUNDATION CHALLANGE 100,000
    UNIVERSITY OF NEW ORLEANS FOUNDATION
    2021 LAKESHORE DRIVE SUITE 420
    NEW ORLEANS,LA70122     		NONE OTHER PUBLIC CHARITY READING LIFE 3,000
    VERA INSTITUTE OF JUSTICE
    3435TH STREET SUITE 4-2A
    BROOKLYN,NY11232     		NONE OTHER PUBLIC CHARITY GENERAL OPERATIONS - NEW ORLEANS 25,000
    YOUNG MENS CHRISTIAN ASSN OF NEW ORLEANS
    101 JFK PARKWAY
    SHORT HILLS,NJ07078     		NONE OTHER PUBLIC CHARITY BELLE CHASSE YMCA GYMNASIUM 25,000
    Total .................................bullet 3a 1,387,711
    bApproved for future payment
    AUDUBON NATURE INSTITUTE INC
    6500 MAGAZINE ST
    NEW ORLEANS,LA70118     		NONE OTHER PUBLIC CHARITY PARTIAL PREPAYMENT OF 2021 MULTI-YEAR PLEDGE 50,000
    OCHSNER CLINIC FOUNDATION
    101 W ROBERT E LEE BLVD STE 201
    NEW ORLEANS,LA70124     		NONE OTHER PUBLIC CHARITY 1ST INSTLLMENT OF MATCHING MULTI-YEAR PLEDGE 266,000
    PROPELLER
    4035 WASHINGTON AVE
    NEW ORLEANS,LA70125     		NONE OTHER PUBLIC CHARITY FIRST ANNUAL INSTALLMENT OF 2 YR. PLEDGE 25,000
    TRINITY EPISCOPAL SCHOOL
    1315 JACKSON AVE
    NEW ORLEANS,LA70130     		NONE OTHER PUBLIC CHARITY MULTI-YEAR PLEDGE 130,000
    Total .................................bullet 3b 471,000
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 12,739  
    4 Dividends and interest from securities....     14 507,265  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....     14 9,073  
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 -1,681,700  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 -1,152,623 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    -1,152,623
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2020)
    Form 990-PF (2020)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below?
    See instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2020)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2020 AccountingFeesSchedule
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ERICKSEN KRENTEL ACCOUNTING & TAX PREP 8,093 0   8,093

    TY 2020 InvestmentsOtherSchedule2
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    AG ENERGY PARTNERS FMV 618,035 517,914
    BLACK BAY ENERGY FMV 199,308 297,001
    CHARLES SCHWAB FMV 124,046 2,170,126
    EQUITAS EVERGREEN FUND FMV 14,228 10,532
    FUNDING CASH ACCOUNT FMV 56,833 56,833
    GW&K FMV 1,781,757 2,618,366
    INVESTMENT MM FMV 6,238,599 4,976,807
    NATURAL GAS PARTNERS IX, L.P FMV 62,922 28,609
    NGP MIDSTREAM & RESOURCES, LP FMV 32,936 72,714
    RENAISSANCE INST. EQUITIES FMV 4,850,090 6,292,778
    TIFF PARTNERS, IV FMV 0 3,999
    TIFF PARTNERS, V - INTERNATIONAL FMV 43,555 5,008
    TIFF PARTNERS, V - US FMV 90,787 65,647
    TIFF PRIVATE EQUITY PARTNERS, 2005 FMV 165,602 175,247
    TIFF PRIVATE EQUITY PARTNERS, 2007 FMV 117,123 124,399
    TIFF REALTY & RESOURCES 2008 FMV 221,777 174,025
    UNIPLAN FMV 736,568 903,450
    WINSTON HEDGED EQUITY FUND FMV 1,500,000 2,819,449
    EXCHANGE TRADED FUNDS FMV 4,799,504 6,250,994

    TY 2020 OtherAssetsSchedule
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    PREPAID TAXES - 990-PF 19,720 17,397 17,397
    PREPAID TAXES - 990-T 50,669 15,669 15,669
    PREPAID TAXES - LA 6,250 6,250 6,250


    TY 2020 OtherExpensesSchedule
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PORTFOLIO DEDUCTIONS FROM K-1'S 45 45   0
    OTHER DEDUCTIONS FROM K-1'S 160,886 160,886   0
    INVESTMENT INTEREST EXPENSE FROM K-1'S 45,722 45,722   0
    NONDEDUCTIBLE EXPENSE FROM K-1'S 1,137 0   0
    SECTION 179 DEDUCTION FROM K-1'S 3 3   0
    DEPLETION DEDUCTIONS FROM K-1'S 165 165   0
    ROYALTY DEDUCTIONS FROM K-1 72 72   0
    SECTION 59(E)(2) DEDUCTIONS FROM K-1 1,222 1,222   0
    MISCELANEOUS EXPENSES 25 25   0
    BANK CHARGES 70 70   0


    TY 2020 OtherIncomeSchedule2
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    RENTAL REAL ESTATE FROM PASSTHROUGH K-1S -15 -15 -15
    ORDINARY INCOME FROM PASSTHROUGH K-1S 4,041 4,041 4,041
    OTHER PORTFOLIO INCOME FROM PASSTHROUGH K-1S 653 653 653
    ROYALTY INCOME FROM PASSTHROUGH K-1'S 717 717 717
    NET SECTION 1231 GAIN FROM PASSTHROUGH K-1'S -5,010 -5,010 -5,010
    OTHER INCOME FROM PASSTHROUGH K-1S 8,623 8,623 8,623
    CANCELLATION OF DEBT FROM PASSTHROUGH K-1'S 64 64 64


    TY 2020 OtherIncreasesSchedule
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Description Amount
    COST BASIS ADJUSTMENTS 4,128


    TY 2020 OtherProfessionalFeesSchedule
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SCHWAB -0484 ADVISORY FEES 41,198 41,198   0
    SCHWAB -3873 ADVISORY FEES 17,879 17,879   0
    SCHWAB -3020 ADVISORY FEES 49,518 49,518   0
    SCHWAB -4810 ADVISORY & ADR FEES 4,822 4,822   0
    SCHWAB -4465 ADVISORY FEES 7,529 7,529   0


    TY 2020 TaxesSchedule
    Name:
    ELLA WEST FREEMAN FOUNDATION
    EIN:
    72-6018322
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES PAID FROM K-1'S 9,938 9,938   0
    FEDERAL EXCISE TAX - 2020 FORM 990PF 2,323 0   0
    FOREIGN TAXES - SCHWAB -3873 198 198   0
    FOREIGN TAXES - SCHWAB -3020 2,893 2,893   0
    FOREIGN TAXES - SCHWAB -4810 646 646   0